Question ID : 41039

Due date for issuing 143(2) notice

In case an assessee files a revise return then due date for issuance of notice u/s 143(2) will be from date of original return or date of revised return. Do remember that earlier revised return could be filed till 1 year from end of year in which original filed and Dhampur sugar mills case of Allahbad high court says revised return will substitute original return. Thank you in advance.

Due date to serve notice may be determined based on the date of filing of revised return.